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The taxpayer inquired whether the lump-sum supplement for deferred retirement is eligible for the reduction applicable to irregular income. The Directorate General for Taxes (DGT) ruled that the reduction under Article 18.2 does not apply, but the reduction under Article 18.3 does apply as it is received as a lump sum.
Cuestión planteada Se pregunta si en el supuesto b) --cantidad a tanto alzado-- resulta aplicable la reducción del artículo 18.2 de la Ley 35/2006.
No procede la reducción del 30% del artículo 18.2 de la Ley del IRPF, ya que esta no es aplicable a las prestaciones del artículo 17.2.a. Sin embargo, sí resulta aplicable la reducción del 30% prevista en el artículo 18.3 sobre el complemento económico de jubilación demorada cuando este consista en una cantidad a tanto alzado según el artículo 210.2.b) del TRLGSS.
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